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GGD-80-33 1 (1980-01-24)

handle is hein.gao/gaobabadt0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON. D.C. 20548 GENERAL GOVERNMENT 01IVISION B- 19745 3 JANUARY 24, 1980 The Honorable Jerome Kurtz Commissioner of Internal Revenue Department of the Treasury Subject: TheInternal Revenue Service Could Make Better Use of Computer Audit Specialists (GGD-80-33) Dear Mr. Kurtz: We have completed a survey of the Internal Revenue Service's (IRS') computer assisted audit program. Our objectives were to evaluate the management direction and control of the program and to assess whether it effectively assists the Service in auditing returns of taxpayers using automated accounting systems. IRS is making good use of computer auditors in examin- ing returns of large corporate taxpayers, but the program has not reached its full potential. Management needs to assure that (1) computer audit specialists are used more extensively in other compliance programs, (2) adequate com- puter hardware is provided to support the program, and (3) better lines of interregional communication are established among computer audit specialists and program managers. As you know, the computer assisted audit program was initiated several years ago when a selected number of revenue agents were trained in computer systems cesign and programing. These agents--referred to as computer audit specialists--were tasked with analyzing and evaliating tax- payers' automated accounting systems and initiating agree- ments with them to retain financial records on magnetic tape for IRS audit. Further, the computer audit specialists assist in the audit effort by performing computerized data analysis and retrieval as requested by case managers and examining agents. National Office support in the form of training and program guidelines is provided by the Examination Division of the Office of the Assistant Commissioner for Compliance. (268083)

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